Abstract: Two dimensional filter banks are usually applied to image processing.Linear Phase （LP） property of filter banks is also desired in sub-band image coding.In this paper，a design method of two dimensional Linear Phase Nearly Perfect Reconstruction（LP-NPR） filter banks based on a new class of cosine modulation systems is presented，which can be described as follow： firstly，the Parks-McClellan algorithm is adopted for designing the prototype filter，then by employing cosine modulation，a series of analysis and synthesis filters can be obtained，accordingly a one-dimensional LP-NPR filter banks can be constructed；Secondly，cascading two one-dimensional LP-NPR filter banks in the form of tree structure and using the unimodular transformation，a two dimensional nonseparable LP-NPR filter banks can be obtained.Experimental results indicate the proposed method is feasible，and the designed filter banks can obtain the satisfying reconstructive precision.